REGISTERED NUMBER: 09077157 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NEWMOUNT DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Savage

J Smith

REGISTERED OFFICE:

222 St Margarets Road

Ward End

Birmingham

West Midlands

B8 2BG

REGISTERED NUMBER:

09077157 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

FIXED ASSETS

Tangible assets

4

1,342,166

1,365,703

Investment property

5

195,000

195,000

1,537,166

1,560,703

CURRENT ASSETS

Debtors

6

17,208

9,644

Cash at bank

26,838

31,948

44,046

41,592

CREDITORS

Amounts falling due within one year

7

1,519,236

1,526,373

NET CURRENT LIABILITIES

(1,475,190

)

(1,484,781

)

TOTAL ASSETS LESS CURRENT LIABILITIES

61,976

75,922

PROVISIONS FOR LIABILITIES

12,500

12,500

NET ASSETS

49,476

63,422

CAPITAL AND RESERVES

Called up share capital

1

1

Revaluation reserve

8

37,500

37,500

Retained earnings

11,975

25,921

49,476

63,422

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

J Smith - Director

1.	STATUTORY INFORMATION

The company (registered number 09077157) is a private company, limited by shares, incorporated and domiciled in England and Wales. The registered office and trading address is 222 St Margarets Road, Ward End, Birmingham, B8 2BG.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Investment property rented to other group entities and accounted for under the cost model is stated at historical cost less accumulated depreciation and any accumulated impairment losses.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Land - Not depreciated

Buildings - 2% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

Cost

At 1 January 2025

and 31 December 2025

1,426,756

Depreciation

At 1 January 2025

61,053

Charge for year

23,537

At 31 December 2025

84,590

Net book value

At 31 December 2025

1,342,166

At 31 December 2024

1,365,703

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 January 2025

and 31 December 2025

195,000

Net book value

At 31 December 2025

195,000

At 31 December 2024

195,000

The 2025 valuations were made by the directors, on an open market value for existing use basis. The original cost is £145,000.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

17,208

9,644

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

1,514,066

1,523,055

Taxation and social security

2,170

568

Other creditors

3,000

2,750

1,519,236

1,526,373

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

37,500